HS code 3102 10 90: Urea, whether or not in aqueous solution: other
HS code 3102 10 90 covers urea, whether or not in aqueous solution: other in chapter 31 (fertilisers). Total import duty is about 30.98% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3102 10 90 |
|---|---|
| Description | Urea, whether or not in aqueous solution: other |
| Chapter | 31: Fertilisers |
| Heading | 3102: Urea, whether or not in aqueous solution |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 30.98% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹30,980 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free. Export of Urea is permitted subject to:- i) prior permission /no objection certificate (NOC) of the Department of fertilizers (DOF). ii) production of Declaration /certificate as at (1) before customs at the time of expo
India's imports and exports
- India imported 2,787,510 tonnes in 2025-26 (up 4.4% on 2024-25) under tariff item 31021090, “Other : urea, whether or not in aqueous solution”.
- India exported 29,879 tonnes in 2025-26 (up 17.5% on 2024-25) under tariff item 31021090, “Other : urea, whether or not in aqueous solution”.
Questions about HS code 3102 10 90
What is the import duty on HS code 3102 10 90 in India?
About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of urea, whether or not in aqueous solution: other free in India?
DGFT import policy for HS code 3102 10 90 is Free.
Can urea, whether or not in aqueous solution: other be exported from India?
DGFT export policy for HS code 3102 10 90 is Free.
Other lines under heading 3102
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.
